Arkansas Code
Subchapter 7 - Taxes and Assessments
§ 14-125-703. Notice — Hearing of complaints — Appeal

(a) Upon the filing of assessment, the clerk shall give notice thereof by publication for two (2) weeks in some newspaper published and having a general circulation in the county or counties in which the lands in the project area are located.
(b) The notice shall give a description of the land assessed and state that the owners of the land may appear before the court on a day named therein and present complaints, if they have any, against the assessment of any land in the project area.
(c) The day so named shall be not less than ten (10) days nor more than thirty (30) days after the last publication of the notice.
(d) If no complaint is made as provided in this section, the assessment as deposited with the clerk shall be conclusive and the court shall enter an order confirming the assessment.
(e) Any owner of land within the project area who conceives himself to be aggrieved by the assessment of benefits or damages or deems that the assessment of any land within the project area is inadequate shall present his complaint to the court on the day named in the notice.
(f) The court shall consider the complaint and enter its finding thereon, either confirming the assessment or increasing or diminishing it.
(g) Its findings shall have the force and effect of a judgment, from which an appeal may be taken within thirty (30) days, either by any such owner of land or by the board of directors.

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